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helicopters

alternate not required 91.169(b)

at ETA + 1 hr

above the airport elevation, or at least 400 feet above the lowest applicable approach minima, whichever is higher

if an alternate is required 91.169(c)

at ETA

but never less than the minimum visibility for the approach to be flown

finally... (for the alternate)

If no instrument approach procedure has been published...

and no special instrument approach procedure has been issued...

the ceiling and visibility minima are those allowing descent from the MEA, approach, and landing under basic VFR